“…To demonstrate their commitment to sustainability, organisations undertake sustainability reporting, in which they provide stakeholders with information on the social, environmental and economic impact of their operations [1] (Global Reporting Initiative, 2021). While sustainability reporting is now a global norm (KPMG, 2017), critics complain that sustainability reporting is subject to managerial capture (O'Dwyer, 2003;Owen et al, 1997;Owen et al, 2000), whereby reporters primarily discuss positive performance (good news) while providing little to no information on negative performance (bad news) (Zaman et al, 2020a(Zaman et al, , 2020b. Such poor quality sustainability reports act as a façade hiding corporate hypocrisy (Cho et al, 2015;Howard et al, 2019;Maroun, 2018) and thereby preventing sustainability reporting from achieving its goal of promoting transparency and corporate sustainability accountability (Adams, 2004(Adams, , 2015Adams and Larrinaga-Gonz alez, 2007;Deegan and Gordon, 1996;Gray, 2010).…”